The IPPF: Global internal audit standards, requirements, and guidance documents

Global Guidance | IPPF 2024

Provides an overview of threats, key risks, and potential impacts,along with tips for assessing the effectiveness of insider threat programs oradvising on strong defensive practices recommended by globally accepted frameworks.

• Issued: February 18, 2026
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Performing Internal Audit Services
• Suite: Insider Threats

Audit Tools | IPPF 2024

Designed to assist auditors in preparing an audit program for insiderthreats.

• Issued: February 18, 2026
• Topic: Performing Internal Audit Services
• Suite: Insider Threats

Audit Tools | IPPF 2024

Replicates NIST’s Cybersecurity Framework 2.0 as the criteria againstwhich an insider threat program may be evaluated.

• Issued: February 18, 2026
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Insider Threats

Related Content

Provides insight into IPPFOC activities, reviews actions over thecurrent year, and offers recommendations for the coming year.

• Issued: February 1, 2026
• Effective: N/A
• Document Type: report
• Topic: IPPF Oversight Council

Global Guidance | IPPF 2024

Deconstructs the procurement process to provide a deeper look atthe risks, controls, and internal audit considerations during each phase of procurement

• Issued: December 19, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector
• Suite: Auditing Procurement in the Public Sector

Audit Tools | IPPF 2024

Provides examples of potential risk and control considerations ofa public sector organization within the different phases of the procurement process.

• Issued: December 19, 2025
• Effective: N/A
• Topic: Public Sector
• Suite: Auditing Procurement in the Public Sector

Audit Tools | IPPF 2024

Offers a sample baseline work program for big data to be customizedon programs that meet the user's organizational needs, regulatory requirements,and stakeholder expectations.

• Issued: December 18, 2025
• Topic: Technology
• Suite: Understanding and Auditing Big Data

Global Guidance | IPPF 2024

Offers strategic insights and competitive advantages but also presentschallenges such as poor data quality and security risks. Users can develop newskills to identify these risks and help organizations maximize big data’s value.

• Issued: December 18, 2025
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology
• Suite: Understanding and Auditing Big Data

Global Guidance | IPPF 2024

Helps auditors test and evaluate the effectiveness of their organization’scredit risk management framework and processes.

• Issued: December 17, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Global Guidance | IPPF 2024

Supports the implementation of Standards 11.3 Communicating Resultsand 14.5 Engagement Conclusions by covering four key types of results of internalaudit services

• Issued: December 15, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services
• Suite: Communicating Results of Internal Audit Services

Audit Tools | IPPF 2024

Designed to help internal auditors determine the significance offindings and assurance engagement conclusions as part of communicating the resultsof internal audit services.

• Issued: December 15, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Communicating Results of Internal Audit Services

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements

Helps internal audit functions implement the requirements of theOrganizational Behavior Topical Requirement.

• Issued: December 15, 2025
• Document Type: User Guide
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements

Describes The IIA’s objectives and processes for setting the OrganizationalBehaviorTopical Requirement for the internal audit profession.

• Issued: December 15, 2025
• Document Type: Report
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of organizational behavior governance, risk management, andcontrol processes.

• Issued: December 15, 2025
• Effective: December 15, 2026
• Document Type: Topical Requirement
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements

Helps internal audit functions implement the requirements of theOrganizational Behavior Topical Requirement.

• Issued: December 15, 2025
• Effective: September 15, 2026
• Document Type: User Guide
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements

Helps internal audit functions implement the requirements of theOrganizational Behavior Topical Requirement.

• Issued: December 15, 2025
• Document Type: User Guide
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Topical Requirements

Helps internal audit functions implement the requirements of theOrganizational Behavior Topical Requirement.

• Issued: December 15, 2025
• Document Type: User Guide
• Topic: Organizational Behavior

Topical Requirements

Helps internal audit functions implement the requirements of theOrganizational Behavior Topical Requirement.

• Issued: December 15, 2025
• Document Type: User Guide
• Topic: Organizational Behavior
• Suite: Organizational Behavior Topical Requirement

Audit Tools | IPPF 2024

Illustrates the application of a strategy development process tothe internal audit function of a global investment bank, an example of the broadercategory of financial services organizations.

• Issued: November 4, 2025
• Effective: N/A
• Topic: Financial Services
• Suite: Internal Audit Strategy

Audit Tools | IPPF 2024

Illustrates how the internal audit function of a public sector organizationcan develop and implement a strategy that aligns with the Global Internal AuditStandards while addressing sector-specific challenges.

• Issued: November 4, 2025
• Effective: N/A
• Topic: Public Sector
• Suite: Internal Audit Strategy

Global Guidance | IPPF 2024

Draws from three widely used frameworks to help auditors work withIT-IS to develop an assessment plan and tests to evaluate the design and implementationof relevant controls.

• Issued: October 21, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Discusses critical steps necessary to develop a comprehensive internalaudit strategic plan, along with three companion tools.

• Issued: October 17, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function
• Suite: Internal Audit Strategy

Audit Tools | IPPF 2024

Provides a template that the chief audit executive can use to documentthe internal audit function’s strategy as a strategic plan.

• Issued: October 17, 2025
• Topic: Managing the Internal Audit Function
• Suite: Internal Audit Strategy

Global Guidance | IPPF 2024

Continuous auditing leverages technology to provide ongoing assessmentsof risks and controls.Combined with continuous monitoring, organizations can enhance efficiency, riskmanagement, and control effectiveness.

• Issued: September 25, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Describes the process for understanding, developing, and communicatingengagement results from start to finish, focusing on written reports and presentationsfor stakeholders.

• Issued: September 18, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Global Guidance | IPPF 2024

Describes the process for understanding, developing, and communicatingengagement results from start to finish, focusing on written reports and presentationsfor stakeholders.

• Issued: September 18, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Audit Tools | IPPF 2024

Supports implementation of the Standards, especially Standard 15.1Final Engagement Communication.

• Issued: September 18, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Audit Tools | IPPF 2024

Supports implementation of the Standards, especially Standard 15.1Final Engagement Communication.

• Issued: September 18, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Audit Tools | IPPF 2024

Supports implementation of the Standards, especially Standard 15.1Final Engagement Communication.

• Issued: September 18, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Audit Tools | IPPF 2024

Supports implementation of the Standards, especially Standard 15.1Final Engagement Communication.

• Issued: September 18, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Communicating Final Engagement Results

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: November 12, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Describes The IIA’s objectives and processes for setting the Third-PartyTopical Requirement for the internal audit profession, intended to promote confidencerelated to the rigor, inclusivity, and oversight applied to the processes.

• Issued: September 15, 2025
• Document Type: Report
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of third-party governance, risk management, and control processes.

• Issued: September 15, 2025
• Effective: September 15, 2026
• Document Type: Topical Requirement
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theThird-Party Topical Requirement.

• Issued: September 15, 2025
• Document Type: User Guide
• Topic: Third Parties
• Suite: Third-Party Topical Requirement

Topical Requirements | IPPF 2024

Practical advice on navigating mandatory requirements, addressinglimitations, and identifying critical risk thresholds.

• Issued: August 29, 2025
• Document Type: User Guide
• Topic: General

Topical Requirements | IPPF 2024

Practical advice on navigating mandatory requirements, addressinglimitations, and identifying critical risk thresholds.

• Issued: August 29, 2025
• Document Type: User Guide
• Topic: General

Topical Requirements | IPPF 2024

Practical advice on navigating mandatory requirements, addressinglimitations, and identifying critical risk thresholds.

• Issued: August 29, 2025
• Document Type: User Guide
• Topic: General

Topical Requirements | IPPF 2024

Practical advice on navigating mandatory requirements, addressinglimitations, and identifying critical risk thresholds.

• Issued: August 29, 2025
• Document Type: User Guide
• Topic: General

Audit Tools | IPPF 2024

Provides a general usage list for internal auditors starting modelrisk management engagements. Use with Global Practice Guide: Auditing Model RiskManagement.

• Issued: August 18, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Model Risk Management

Global Guidance | IPPF 2024

An overview of key areas related to model risk management includingbusiness significance, regulatory requirements and expectations, and model components.

• Issued: August 18, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services
• Suite: Model Risk Management

Global Guidance | IPPF 2024

Identify gaps, evaluate alignment with organizational objectives,and provide recommendations to bolster IT oversight and resilience.

• Issued: August 12, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: August 12, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Global Guidance | IPPF 2024

Helps internal auditors assess risks, evaluate controls, and ensureIT infrastructure and operations support organizational performance, continuity,and resilience.

• Issued: July 30, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Describes a systematic approach for an organization to create andmaintain a risk-based internal audit plan.

• Issued: July 16, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Describes a systematic approach for an organization to create andmaintain a risk-based internal audit plan.

• Issued: July 16, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

https://www.theiia.org/en/content/tools/global-guidance/competency-framework-templates/

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

https://www.theiia.org/en/content/tools/global-guidance/competency-framework-templates/

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Identify and assess relevant competencies, promote continuous professionaldevelopment, and conform with Standards requirements. To be used with the GlobalPractice Guide.

• Issued: July 10, 2025
• Effective: N/A
• Topic: General
• Suite: Internal Auditing Competency Framework

Global Guidance | IPPF 2024

Provides a practical approach and tools for internal auditors, chiefaudit executives, and others to define and meet the expectations of their roles.

• Issued: July 10, 2025
• Document Type: Global Practice Guide (GPG)
• Topic: Ethics and Professionalism
• Suite: Internal Auditing Competency Framework

Audit Tools | IPPF 2024

Helps internal auditors understand their organization’s strategy,objectives, and initiatives related to sustainability and identify opportunitiesto add value by providing relevant assurance and advice.

• Issued: June 26, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Assessing Sustainability Readiness

Audit Tools | IPPF 2024

Helps internal auditors understand their organization’s strategy,objectives, and initiatives related to sustainability and identify opportunitiesto add value by providing relevant assurance and advice.

• Issued: June 26, 2025
• Effective: N/A
• Topic: Performing Internal Audit Services
• Suite: Assessing Sustainability Readiness

Audit Tools | IPPF 2024

Guide to use in conjunction with the Enterprise and Business ProcessRisks tool.

• Issued: June 6, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Enterprise and Business Process Risks

Audit Tools | IPPF 2024

Provides a practical approach to identify, assess, manage, and monitorrisks at the enterprise and business process levels and includes examples of enterpriseand business process risks.

• Issued: June 6, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Enterprise and Business Process Risks

Audit Tools | IPPF 2024

Guide to use in conjunction with the Enterprise and Business ProcessRisks tool.

• Issued: June 6, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Enterprise and Business Process Risks

Audit Tools | IPPF 2024

Provides a practical approach to identify, assess, manage, and monitorrisks at the enterprise and business process levels and includes examples of enterpriseand business process risks.

• Issued: June 6, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Enterprise and Business Process Risks

Audit Tools | IPPF 2024

Provides a sample assurance map and a blank assurance map that canbe customized. Companions include the Reliance Assessment and the practice guide.

• Issued: May 23, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Coordination and Reliance

Audit Tools | IPPF 2024

Helps in documenting the basis for the assessed level of relianceplaced on the work of other assurance providers. To be completed after the AssuranceMapping tool and in conjunction with the practice guide.

• Issued: May 23, 2025
• Effective: N/A
• Topic: Managing the Internal Audit Function
• Suite: Coordination and Reliance

Global Guidance | IPPF 2024

Describes an approach for the CAE to align risk assessments andcoordinate with other assurance providers. Two IIA Audit Tools accompany thispractice guide.

• Issued: May 23, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function
• Suite: Coordination and Reliance

Audit Tools | IPPF 2024

Describes the alignment between The IIA’s Global Internal AuditStandards (The Redbook) and the U.S. Government Accountability Office (GAO)’sGenerally Accepted Government Auditing Standards (GAGAS) (Yellow Book).

• Issued: May 2, 2025
• Topic: Public Sector

Related Content

Presents a standard-setting framework that ensures The IIA standard-settingcommittees establish high-quality standards for internal auditing suitable forglobal adoption and implementation.

• Issued: April 25, 2025
• Effective: N/A
• Document Type: Report
• Topic: IPPF Oversight Council

Audit Tools | IPPF 2024

Identifies challenges and best practices in the implementation ofthe Standards in the public sector.

• Issued: April 18, 2025
• Effective: N/A
• Topic: Public Sector
• Suite: Internal Audit Charter

Global Guidance | IPPF 2024

Explains capital adequacy and how to plan and perform audit engagementsto provide assurance on the capital planning and management process as well asassociated oversight activities.

• Issued: March 5, 2025
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Audit Tools | IPPF 2024

Explanations and examples to help establish performance measuresfor the internal audit function, conforming with Standard 12.2 Performance Measurement.

• Issued: March 4, 2025
• Topic: Managing the Internal Audit Function

Other Content | IPPF Before 2017

Tools and techniques to enhance culture and deter fraud and misconductin a changing work environment, including controls, employee surveys, culturemetrics, technology use, tone at the top, whistleblower and ethics hotlines, andchange management.

• Issued: March 1, 2025
• Effective: N/A
• Document Type: White Paper
• Topic: Fraud

Related Content

Covering the Global Internal Audit Standards’ Domains I throughV with simple, practical insights. Each episode breaks down essential conceptsto support conformance in daily tasks.

• Issued: February 26, 2025
• Effective: N/A
• Document Type: Video
• Topic: Standards

Global Guidance | IPPF 2024

Directs practitioners to widely used control frameworks to helpidentify components of cybersecurity operations, including contributions to systemplanning and development, as well as controls to prevent or detect cyber incidents.

• Issued: February 12, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Directs practitioners to widely used control frameworks to helpidentify components of cybersecurity operations, including contributions to systemplanning and development, as well as controls to prevent or detect cyber incidents.

• Issued: February 12, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Directs practitioners to widely used control frameworks to helpidentify components of cybersecurity operations, including contributions to systemplanning and development, as well as controls to prevent or detect cyber incidents.

• Issued: February 12, 2025
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: September 19, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: September 19, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Provides a consistent, comprehensive approach to assessing the designand implementation of cybersecurity governance, risk management, and control processes.

• Issued: February 5, 2025
• Effective: February 5, 2026
• Document Type: Topical Requirement
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Helps internal audit functions implement the requirements of theCybersecurity Topical Requirement.

• Issued: February 5, 2025
• Effective: N/A
• Document Type: User Guide
• Topic: Cybersecurity
• Suite: Cybersecurity Topical Requirement

Topical Requirements | IPPF 2024

Describes The IIA’s objectives and processes for setting the CybersecurityTopical Requirement for the internal audit profession, intended to promote confidencerelated to the rigor, inclusivity, and oversight applied to the processes.

• Issued: February 5, 2025
• Document Type: Report
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Helps internal auditors understand key terms and how to approachan audit engagement to ensure their organization’s IAM protocols mitigate potentialsecurity risks.

• Issued: December 12, 2024
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Related Content

Provides insight into IPPFOC activities, reviews actions over thecurrent year, and offers recommendations for the coming year.

• Issued: December 1, 2024
• Effective: N/A
• Document Type: Report
• Topic: IPPF Oversight Council

Global Guidance | IPPF 2024

Covers risks and controls that correspond to the NIST CSF “respond”and “recover” functions and gives an overview of the relevant risks and controlsto help an internal audit function plan and scope audit engagements.

• Issued: October 29, 2024
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Global Guidance | IPPF 2024

Covers risks and controls that correspond to the NIST CSF “respond”and “recover” functions and gives an overview of the relevant risks and controlsto help an internal audit function plan and scope audit engagements.

• Issued: October 29, 2024
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Cybersecurity

Audit Tools

Provides the principles and requirements from Domain II: Ethicsand Professionalism of the Global Internal Audit Standards and an acknowledgementpage that internal auditors can sign to demonstrate that they agree to conformwith its requirements.

• Issued: October 14, 2024
• Effective: N/A
• Document Type: Evidence of Conformance
• Topic: Ethics and Professionalism

Global Guidance | IPPF 2024

Explores a range of risks and controls related to a mobile workforce,including specific controls that should be evaluated.

• Issued: September 19, 2024
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Related Content

Explains risks and identify best practices and internal controlsfor AI.

• Issued: September 13, 2024
• Effective: September 13, 2024
• Document Type: Framework
• Topic: Artificial Intelligence

Related Content

Explains risks and identify best practices and internal controlsfor AI.

• Issued: September 13, 2024
• Effective: September 13, 2024
• Document Type: Framework
• Topic: Artificial Intelligence

Global Guidance | IPPF 2024

Develop approaches to review and assess the effectiveness of anorganization’s risk management.

• Issued: July 29, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services

Global Guidance | IPPF 2024

Understand risks associated with an organization’s culture, howeffective management of those risks supports a successful control environment,and how to approach an assessment of culture.

• Issued: July 25, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Performing Internal Audit Services

Global Guidance | IPPF 2024

An essential reference for every internal audit resource library.It benefits external quality assessors, chief audit executives, and all internalauditors involved with developing and executing quality assurance and improvementprograms.

• Issued: July 1, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Overview of international standards and best practices for liquidityrisk management (LRM), including the use of an LRM framework.

• Issued: June 27, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Global Guidance | IPPF 2024

Overview of international standards and best practices for liquidityrisk management (LRM), including the use of an LRM framework.

• Issued: June 27, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Financial Services

Global Guidance | IPPF 2024

Assists in planning and performing internal audit engagements whileproperly managing within the unique public sector environment.

• Issued: June 18, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2024

Offers practical, step-by-step approach for CAEs to successfullyplan and implement or improve an internal audit function in the public sector.

• Issued: June 4, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Public Sector

Global Guidance | IPPF 2024

Covers objectives, risks, and controls related to an organization’scommunications ecosystem.

• Issued: May 20, 2024
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Covers objectives, risks, and controls related to an organization’scommunications ecosystem.

• Issued: May 20, 2024
• Effective: N/A
• Document Type: Global Technology Audit Guide (GTAG)
• Topic: Technology

Global Guidance | IPPF 2024

Provides guidance on how to perform a fraud risk assessment at anorganizational level.

• Issued: April 26, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Provides guidance on how to perform a fraud risk assessment at anorganizational level.

• Issued: April 26, 2024
• Effective: N/A
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Global Guidance | IPPF 2024

Provides guidance on how to perform a fraud risk assessment at anorganizational level.

• Issued: April 26, 2024
• Document Type: Global Practice Guide (GPG)
• Topic: Managing the Internal Audit Function

Audit Tools | IPPF 2024

Helpful guide to use with the Model Internal Audit Charter document.

• Issued: March 26, 2024
• Effective: N/A
• Topic: Governing the Internal Audit Function
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Helpful guide to use with the Model Internal Audit Charter document.

• Issued: March 26, 2024
• Effective: N/A
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions to create theirown charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions to create theirown charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Governing the Internal Audit Function
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions in the publicsector to create their own charter. To be used with the Guide to Customizing theInternal Audit Charter.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions to create theirown charter. To be used with the Guide to Customizing the Internal Audit Charter.

• Issued: March 26, 2024
• Topic: Governing the Internal Audit Function
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Customizable document for internal audit functions in the publicsector to create their own charter. To be used with the Guide to Customizing theInternal Audit Charter.

• Issued: March 26, 2024
• Topic: Public Sector
• Suite: Internal Audit Charter

Audit Tools | IPPF 2024

Designed to help CAEs understand and communicate with boards andsenior management about the requirements and essential conditions of the Standards'Domain III: Governing the Internal Audit Function.

• Issued: May 22, 2024
• Effective: N/A
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’sDomain III Toolkit

Audit Tools | IPPF 2024

Designed to help CAEs understand and communicate with boards andsenior management about the requirements and essential conditions of the Standards'Domain III: Governing the Internal Audit Function.

• Issued: March 6, 2024
• Effective: N/A
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’sDomain III Toolkit

Audit Tools | IPPF 2024

Designed to help CAEs understand and communicate with boards andsenior management about the requirements and essential conditions of the Standards'Domain III: Governing the Internal Audit Function.

• Issued: March 6, 2024
• Effective: N/A
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’sDomain III Toolkit

Audit Tools | IPPF 2024

Customize for the board and senior management of an individual organization.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’sDomain III Toolkit

Audit Tools | IPPF 2024

Customize for the board and senior management of an individual organization.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’sDomain III Toolkit

Audit Tools | IPPF 2024

Customize for the board and senior management of an individual organization.

• Issued: March 6, 2024
• Topic: Governing the Internal Audit Function
• Suite: Chief Audit Executive’sDomain III Toolkit

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards

Standards | IPPF 2024

The Standards guide the worldwide professional practice of internalauditing, are principle-based, and serve as a basis for evaluating and elevatingthe quality of the internal audit function.

• Issued: January 9, 2024
• Effective: January 9, 2025
• Topic: Standards